The tariff classification of a backpack from China

N093624 February 18, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Nikki Wilson Mallory Alexander International Logistics 1100 Temple Street Little Rock, AR 72202 RE: The tariff classification of a backpack from China Dear Ms. Wilson: In your letter dated January 14, 2010, you requested a tariff classification ruling on behalf of Munro & Company, Inc. Your sample will be returned to you. A style number was not provided for the sample submitted. The item is a backpack constructed with an outer surface of man-made textile material. It provides storage, protection, portability, and organization to personal effects during travel. The interior is textile lined with a zippered pocket on the back wall. The main compartment has a permanently attached padded divider which separates the pack into two sections. The front exterior has a zippered compartment with slots for pens, pencils and a clear pocket for identification. There is an additional zippered pocket below the zippered compartment. The side ends of the backpack each have a zippered pocket. The rear exterior of the bag has two padded shoulder straps that enable the user to wear it on his or her back. The backpack measures approximately 12.5(W) x 17” (H) x 7.5” (D). The applicable subheading for the backpack will be 4202.92.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of textile materials, other, other, of man-made fibers, backpacks. The duty rate will be 17.6% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division